27 ÷ 67 expressed as a percentage is 40.30%. This rounded figure gives a quick sense of how large the fraction is compared to a whole.
The fraction 27/67 is a bit less than half, which makes sense because the percentage is just over 40 %. When you see this number, you can think of it as 40 out of every 100 parts.
In everyday use, you might round it to 40 % for simplicity, but the more precise 40.30% is useful when you need exact values, such as in calculations or reports.